An exploratory syudy on ENADE evaluation report utilization and its impact on undergraduate accounting program performance in Brazil

• Ano de defesa: 2012
• Autor(a) principal: Freitas, Sheizi Calheira de
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: eng
• Instituição de defesa: Biblioteca Digitais de Teses e Dissertações da USP
• Palavras-chave em Português: Accounting; Avaliação da educação; Contabilidade; Ensino superior; Evaluation utilization; Higher education
• Link de acesso: http://www.teses.usp.br/teses/disponiveis/12/12136/tde-15012013-134543/

The Brazilian program of higher education evaluation, broadly known by the National Exam of Students\' Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated; the main intent of the present research is to discover the extent to which these reports are used by undergraduate accounting program administrators and the impact of evaluation utilization on the programs\' performance. Based on the theoretical support of the literature on evaluation utilization, a web-based survey was developed and applied to collect the data. With a response rate of 62% (322 completed surveys), analyses were conducted through four steps: (1) a logistic regression to verify which factors were associated with the use of the ENADE evaluation report, (2) a descriptive verification of the incidence of use of the evaluation report among the undergraduate accounting program administrators and the most frequent types of use that they report, (3) multiple regressions to analyze the impact of the evaluation report\'s use or misuse on the programs\' performance in the subsequent evaluation, and (4) a descriptive analysis of the reasons for the nonuse of the evaluation report. The key findings of this research were as follows: the longer the program administrator\'s tenure, the higher his or her academic degree, the greater his or her involvement in the evaluation process, and the more positive his or her perception of the effectiveness of the communication between the evaluator and the programs, the greater the likelihood that the ENADE evaluation report would be used; the most frequent type of use among the administrators studied was conceptual; the main reason for nonuse was a lack of information about the online availability of the evaluation report; and finally, there was a positive correlation between the use of the ENADE evaluation report and the performance of undergraduate accounting programs in the subsequent evaluation.